THIRD DIVISION

[ G.R. No. 213394, August 18, 2014 ]

SPOUSES EMMANUEL D. PACQUIAO AND JINKY J. PACQUIAO V.
THE COURT OF TAX APPEALS-FIRST DIVISION AND THE
COMMISSIONER OF INTERNAL REVENUE.

Sirs/Mesdames:

Please take notice that the Court, Third Division, issued a Resolution dated August 18, 2014,
which reads as follows:

"G.R. No. 213394 (Spouses Emmanuel D. Pacquiao and Jinky J. Pacquiao v. The Court of
Tax Appeals-First Division and the Commissioner of Internal Revenue). - The Court, without
necessarily giving due course thereto, resolves to:

(a) NOTE the Petition for Certiorari (with Urgent Application for the Issuance of a
Status Quo Ante Order/Temporary Restraining Order and/or Writ of
Preliminary Injunction, assailing the April 22, 2014 Resolution and the July 11,
2014 Resolution of the First Division, Court of Tax Appeals (CTA) in CTA
Case No. 8683; and

(b) Require respondents to file a COMMENT thereon (not to file a motion to

dismiss) within ten (10) days from notice.

Acting on the Urgent Application for the Issuance of a Status Quo Ante Order/Temporary
Restraining Order and/or Writ of Preliminary Injunction, the Court resolves to issue a
TEMPORARY RESTRAINING ORDER against the April 22, 2014 Resolution and the July
11, 2014 Resolution of the CTA in CTA Case No. 8683.

NOW, THEREFORE, extending indefinitely and until further orders from this Court, (1)
respondent CTA (First Division) its agents, representatives, or persons acting in its place and
stead, are hereby ENJOINED from implementing its April 22, 2014 Resolution and the July 11,
2014 Resolution of the First Division, CTA, in CTA Case No. 8683, insofar as it requires
petitioners to either deposit a cash bond in the amount of P3,298,514,894.35 or to post a surety
bond in the amount of P4,947,772,341.53, as a condition for the suspension of collection of
deficiency income taxes and VAT against petitioners for the years 2008 and 2009; and that in the
meantime, (2) respondent CTA (First Division) is hereby ENJOINED to proceed with CTA
Case No. 8683 with deliberate dispatch; and that (3) the respondent Commissioner of Internal
Revenue, her agents, representatives, or persons acting in her place and stead, are hereby
ENJOINED from issuing, executing, enforcing, implementing, or otherwise giving effect to
any Warrant of Distraint and/or Levy, Warrants of Garnishment, and Notice of Tax Lien, and
from attempting to collect any tax on the basis of the deficiency income tax and VAT
assessments against petitioners for the years 2008 and 2009, as well as any increments thereon,
and from doing any and all acts relative thereto. (Brion, J., designated Additional Member per
Special Order No. 1752 dated August 11, 2014.)

Very truly yours,

(Sgd.) WILFREDO V. LAPITAN

Division Clerk of Court

THIRD DIVISION

SPOUSES EMMANUEL D.
PACQUIAO and JINKY J. G.R. No. 213394
PACQUIAO,
Petitioners,

- versus -
TEMPORARY RESTRAINING ORDER
THE COURT OF TAX APPEALS -
FIRST DIVISION and THE
COMMISSIONER OF INTERNAL
REVENUE,
Respondents.

TO: HON. ROMAN G. DEL ROSARIO

Presiding Justice
COURT OF TAX APPEALS
Agham Road, Diliman
1101 Quezon City
(CTA Case No. 8683)

HON. KIM JACINTO-HENARES

Commissioner of Internal Revenue
BUREAU OF INTERNAL REVENUE
1100 Quezon City

GREETINGS:

WHEREAS, the Supreme Court, on August 18, 2014, adopted a resolution in the above-entitled
case, to wit:
 "G.R. No. 213394 (Spouses Emmanuel D. Pacquiao and Jinky J. Pacquiao v. The
Court of Tax Appeals-First Division and the Commissioner of Internal Revenue). -
The Court, without necessarily giving due course thereto, resolves to:

(a) NOTE the Petition for Certiorari (with Urgent Application for the
Issuance of a Status Quo Ante Order/Temporary Restraining Order
and/or Writ of Preliminary Injunction, assailing the April 22, 2014
Resolution and the July 11, 2014 Resolution of the First Division,
Court of Tax Appeals (CTA) in CTA Case No. 8683; and

(b) Require respondents to file a COMMENT thereon (not to file a

motion to dismiss) within ten (10) days from notice.

Acting on the Urgent Application for the Issuance of a Status Quo Ante
Order/Temporary Restraining Order and/or Writ of Preliminary Injunction, the Court
resolves to issue a TEMPORARY RESTRAINING ORDER against the April 22,
2014 Resolution and the July 11, 2014 Resolution of the CTA in CTA Case No.
8683."

NOW, THEREFORE, extending indefinitely and until further orders from this Court, (1)
respondent CTA (First Division) its agents, representatives, or persons acting in its place and
stead, are hereby ENJOINED from implementing its April 22, 2014 Resolution and the July 11,
2014 Resolution of the First Division, CTA, in CTA Case No. 8683, insofar as it requires
petitioners to either deposit a cash bond in the amount of P3,298,514,894.35 or to post a surety
bond in the amount of P4,947,772,341.53, as a condition for the suspension of collection of
deficiency income taxes and VAT against petitioners for the years 2008 and 2009; and that in the
meantime, (2) respondent CTA (First Division) is hereby ENJOINED to proceed with CTA
Case No. 8683 with deliberate dispatch; and that (3) the respondent Commissioner of Internal
Revenue, her agents, representatives, or persons acting in her place and stead, are hereby
ENJOINED from issuing, executing, enforcing, implementing, or otherwise giving effect to
any Warrant of Distraint and/or Levy, Warrants of Garnishment, and Notice of Tax Lien, and
from attempting to collect any tax on the basis of the deficiency income tax and VAT
assessments against petitioners for the years 2008 and 2009, as well as any increments thereon,
and from doing any and all acts relative thereto. (Brion, J., designated Additional Member per
Special Order No. 1752 dated August 11, 2014.)

GIVEN by the authority of the HONORABLE PRESBITERO J. VELASCO, JR.,

Chairperson of the Third Division of the Supreme Court of the Philippines, this 18th day of
August, Two Thousand and Fourteen.

Very truly yours,

(Sgd.) WILFREDO V. LAPITAN

Division Clerk of Court
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